Finance Bill: alcohol duty
Budget 2020 announced a review of alcohol duty, following the UK’s decision to exit from the EU, with the aims...
Technical
Technical
Expanding the cash basis for the self-employed: CIOT, ATT and LITRG responses
The cash basis was introduced in 2013.
Tax simplification
As reported in the May edition of Technical Newsdesk (‘Tax simplification’, tinyurl.com/5464kktw), the CI ...
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Extension of the Climate Change Agreement scheme
The CIOT submitted a response (see www.tax.org.uk/ref1109) to the Department for Energy Security and Ne ...
Help to Save reform
Help to Save is a savings scheme aimed at low-income working people, in recognition of the fact that they are ...
Simplifying and modernising HMRC IT services: CIOT, ATT and LITRG responses
The consultation on ‘Simplifying and modernising HMRC’s Income Tax services through the tax administration fra...
Making Tax Digital survey
Following various surveys on Making Tax Digital (MTD) for both Income Tax Self Assessment (ITSA) and VAT, the ...
Significant changes are underway to business rates
The Non-Domestic Rating Bill 2023, that applies in England and in part to Wales, makes significant changes to ...
Tax treatment of payments of state pension arrears: self assessment cases
In 2020, the Department for Work and Pensions (DWP) became aware that some people had not received an automati...
Finance (No.2) Bill 2023 clause 36: capital gains tax
Two of the changes announced in the Autumn Statement in 2022 concerned share for share exchanges involving non...